Federal Residential Energy Credits

Residential Energy Credits
2025 Form 5695
5695

Residential Energy Credits

Department of the Treasury
Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/Form5695 for instructions and the latest information.

Form

OMB No. 1545-0074

2025

Attachment
Sequence No. 75
Your social security number

Name(s) shown on return

Part I

Residential Clean Energy Credit (See instructions before completing this part.)

Note: Skip lines 1 through 11 if you only have a credit carryforward from 2024.
Enter the complete address of the home where you installed the property and/or technology associated with lines 1 through 4 and 5b.
For more than one home, see instructions.
Number and street

Unit no.

City or town

State

1

Qualified solar electric property costs

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Qualified solar water heating property costs

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Qualified small wind energy property costs

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Qualified geothermal heat pump property costs

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ZIP code

5a

Qualified battery storage technology. Does the qualified battery storage technology have a capacity of
at least 3 kilowatt hours? (See instructions.) If you checked the “No” box, you cannot claim a credit
for qualified battery storage technology . . . . . . . . . . . . . . . . . . . . .
b If you checked the “Yes” box, enter the qualified battery technology costs . . . . . . . . .

6a

5a
5b

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6a

b Multiply line 6a by 30% (0.30) .

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6b

Add lines 1 through 5b

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Yes

No

Yes

No

7a

Qualified fuel cell property. Was qualified fuel cell property installed on, or in connection with, your
main home located in the United States? (See instructions.) . . . . . . . . . . . . . .
If you checked the “No” box, you cannot claim a credit for qualified fuel cell property. Skip lines 7b
through 11.
b Enter the complete address of the main home where you installed the fuel cell property.
Number and street

c
8
9
10

Unit no.

City or town

ZIP code

State

Caution: You can only have one main home at a time. (See instructions.)
If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
Qualified fuel cell property costs

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8

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9

Multiply line 8 by 30% (0.30) . . . . . . . . . . . . . . . .
Kilowatt capacity of property on line 8 above. If less than 0.5 kW, enter -0-.
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x $1,000
(See instructions.) . . . . . . . . . . . . .

10

11

Enter the smaller of line 9 or line 10

12

Credit carryforward from 2024. Enter the amount, if any, from your 2024 Form 5695, line 16

13
14

Add lines 6b, 11, and 12 . . . . . . . . . . . . . . . . . . . . . . . . . .
Limitation based on tax liability. Enter the amount from the Residential Clean Energy Credit Limit
Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . . . .
Residential clean energy credit. Enter the smaller of line 13 or line 14. Also include this amount on
Schedule 3 (Form 1040), line 5a . . . . . . . . . . . . . . . . . . . . . . .
Credit carryforward to 2026. If line 15 is less than line 13, subtract line 15 from
line 13 . . . . . . . . . . . . . . . . . . . . . . . .
16

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7a

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For Paperwork Reduction Act Notice, see your tax return instructions.

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Cat. No. 13540P

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Form 5695 (2025) Created 3/20/25

Page 2

Attachment Sequence No. 75

Form 5695 (2025)

Your social security number

Name(s) shown on return. Do not enter name and social security number if shown on other side.

Part II

Energy Efficient Home Improvement Credit

Section A—Qualified Energy Efficiency Improvements
17a

Are the qualified energy efficiency improvements installed in or on your main home located
United States? (See instructions.) . . . . . . . . . . . . . . . . . . . . .
b Are you the original user of the qualified energy efficiency improvements? . . . . . . .
c Are the components reasonably expected to remain in use for at least 5 years?
. . . . .
If you checked the “No” box for line 17a, 17b, or 17c, you cannot claim the energy efficient
improvement credit. Do not complete Part II, Section A.
d Enter the complete address of the main home where you made the qualifying improvements.
Caution: You can only have one main home at a time. (See instructions.)
Number and street

e

18

Unit no.

City or town

in the
. .
. .
. .
home

17a
17b
17c

Yes
Yes
Yes

No
No
No

17e

Yes

No

ZIP code

State

Were any of these improvements related to the construction of this main home? . . . . . . .
If you checked the “Yes” box, you can only claim the energy efficient home improvement credit for
qualifying improvements that were not related to the construction of the home. Do not include
expenses related to the construction of your main home, even if the improvements were made after
you moved into the home.
Insulation or air sealing material or system.

a

Enter the cost of insulation material or system (include air sealing material or
system) specifically and primarily designed to reduce heat loss or gain of your
home that meets the criteria established by the IECC. (See instructions.) . .
18a
b Multiply line 18a by 30% (0.30). Enter the results. Do not enter more than $1,200 . .
19
Exterior doors that meet the applicable Energy Star requirements.
a Enter the cost of the most expensive door you bought . . . . . . . .
19a
b Enter the Qualified Manufacturer Identification Number of the door.

c Multiply line 19a by 30% (0.30). Do not enter more than $250
. . . . .
d Enter the Qualified Manufacturer Identification Number(s) and cost(s) of the
two next most expensive door(s) . . . . . . . . . . . . . . .
(i)

$

(ii)

$

e
f
g
h
20
a

Enter the cost of all other qualifying exterior doors. If none, enter -0- . . .
Add lines 19d and 19e . . . . . . . . . . . . . . . . . .
Multiply line 19f by 30% (0.30) . . . . . . . . . . . . . . . .
Add lines 19c and 19g. Do not enter more than $500 . . . . . . . . .
Windows and skylights that meet the Energy Star certification requirements.
Enter the Qualified Manufacturer Identification Number(s) and cost(s) of the
four most expensive window(s)/skylight(s) . . . . . . . . . . . .

(i)

$

(ii)

$

(iii)

$

(iv)

$

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18b

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19h

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20d

19c
19d

19e
19f
19g
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20a

b Enter the cost of all other exterior windows and skylights. If none, enter -0-.
20b
(See instructions.) . . . . . . . . . . . . . . . . . . . .
c Add lines 20a and 20b . . . . . . . . . . . . . . . . . .
20c
d Multiply line 20c by 30% (0.30). Enter the results. Do not enter more than $600 . . .

Form 5695 (2025)

Page 3

Form 5695 (2025)

Section B—Residential Energy Property Expenditures
21a

Did you incur costs for qualified energy property installed on or in connection with a home located in
the United States that you use as a residence? . . . . . . . . . . . . . . . . . .
b Was the qualified energy property originally placed into service by you? . . . . . . . . . .
If you checked the “No” box for line 21a or 21b, you cannot claim the credit for your residential
energy property costs. Skip lines 22 through 25 and line 29. Go to line 26.
c Enter the complete address of each home where you installed qualified energy property.
Number and street

22

Unit no.

City or town

21a
21b

Yes
Yes

No
No

Yes

No

ZIP code

State

Residential energy property costs (include labor costs for onsite preparation,
assembly, and original installation). (See instructions.)
a

b
c
d
23a

Enter the Qualified Manufacturer Identification Number and cost of the most
expensive central air conditioner . . . . . . . . . . . . . . .

22a

Enter the cost of all other central air conditioners. If none, enter -0. . .
22b
Add lines 22a and 22b . . . . . . . . . . . . . . . . . .
22c
Multiply line 22c by 30% (0.30). Enter the results. Do not enter more than $600 . . .
Enter the Qualified Manufacturer Identification Number(s) and cost(s) of the two
most expensive natural gas, propane, or oil water heater(s). If none, enter -0- .
23a

(i)

$

(ii)

$

b Enter the cost of all other natural gas, propane, or oil water heaters. If none,
23b
enter -0- . . . . . . . . . . . . . . . . . . . . . . .
c Add lines 23a and 23b . . . . . . . . . . . . . . . . . .
23c
d Multiply line 23c by 30% (0.30). Enter the results. Do not enter more than $600 . . .
24a Enter the Qualified Manufacturer Identification Number and cost of the most
expensive natural gas, propane, or oil furnace or hot water boiler . . . .
24a

b Enter the cost of all other natural gas, propane, or oil furnace or hot water
boilers. If none, enter -0- . . . . . . . . . . . . . . . . . .
24b
c Add lines 24a and 24b . . . . . . . . . . . . . . . . . .
24c
d Multiply line 24c by 30% (0.30). Enter the results. Do not enter more than $600 . . .
25a

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22d

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23d

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24d

Did you install improvements or replacements of panelboards, subpanelboards, branch circuits, or
feeders (enabling property) to enable the installation and use of a separate qualified energy efficient
improvement or qualified energy property (enabled property), and were both the enabling property
and the enabled property installed in 2025? (See instructions if some of the property was installed in
2024.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

25a

If you checked the “No” box, you cannot claim the credit for enabling property. Skip lines 25b through
25e. Go to line 26. (See instructions.)
b If you checked the “Yes” box for line 25a, enter the code for the type of enabled property. (See
instructions.)
Code(s)
c Enter the cost of improvements or replacement of enabling property . . .
25c
d Enter the Qualified Manufacturer Identification Number(s) of the enabling property.
(i)
(ii)
e

Multiply line 25c by 30% (0.30). Enter the results. Do not enter more than $600 .

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25e
Form 5695 (2025)

Page 4

Form 5695 (2025)

Section B—Residential Energy Property Expenditures (continued)
26
Home energy audits.
a Did you incur costs for a home energy audit that included an inspection of your main home located in
the United States and a written report prepared by a certified home energy auditor? (See instructions.)
If you checked the “No” box, you cannot claim the home energy audit credit. Stop. Go to line 27.
b Enter the cost of the home energy audits . . . . . . . . . . . .
26b
c Multiply line 26b by 30% (0.30). Enter the results. Do not enter more than $150 . . . . . . . .
27
Add lines 18b, 19h, 20d, 22d, 23d, 24d, 25e, and 26c . . . . . . . .
27
28
Enter the smaller of line 27 or $1,200 . . . . . . . . . . . . . . . . . . . . . .
29
Heat pumps and heat pump water heaters; biomass stoves and biomass boilers.
a Enter the Qualified Manufacturer Identification Number and cost of the most
29a
expensive electric or natural gas heat pump . . . . . . . . . . .

b Enter the cost of all other electric or natural gas heat pumps. If none, enter -0c Enter the Qualified Manufacturer Identification Number and cost of the most
expensive electric or natural gas heat pump water heater . . . . . . .

d Enter the cost of all other electric or natural gas heat pump water heaters. If
none, enter -0- . . . . . . . . . . . . . . . . . . . . .
e Enter the Qualified Manufacturer Identification Number and cost of the most
expensive biomass stove or boiler
. . . . . . . . . . . . . .

f

Enter the cost of all other biomass stoves and biomass boilers. If none, enter -0-

26a

Yes

No

26c
28

29b
29c

29d
29e

29f

g Add lines 29a through 29f . . . . . . . . . . . . . . . . .
29g
h Multiply line 29g by 30% (0.30). Enter the results. Do not enter more than $2,000 . . . . . . .
30
Add lines 28 and 29h . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
Limitation based on tax liability. Enter the amount from the Energy Efficient Home Improvement Credit
Limit Worksheet. (See instructions.) . . . . . . . . . . . . . . . . . . . . . .
Energy efficient home improvement credit. Enter the smaller of line 30 or line 31. Also include this
32
amount on Schedule 3 (Form 1040), line 5b
. . . . . . . . . . . . . . . . . . .
a If the special rule for joint occupants applies, check here
and attach a statement. (See instructions.)
b If you live in a condominium or cooperative and have a fractional share of the qualified energy efficiency
improvements or residential energy property expenditures, check here
. (See instructions.)

29h
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31
32

Form 5695 (2025)